The period of national economic recovery and socialist transformation
The period from p>1949 to 1952 was the period of national economic recovery, and the guiding ideology of tax construction in this period was embodied in Article 4 of the Program of the China People's Political Consultative Conference, that is, "the state's tax policy should guarantee the supply of revolutionary war and take care of production.
On January 3, 195, the Government Affairs Bureau of the Central People's Government issued a general order on "Decision on Unifying the National Tax Administration", and decided to take the "Principles for the Implementation of the National Tax Administration" as a specific bill to sort out and unify the national tax administration in the future, and establish people's governments at all levels and financial and tax authorities and implement them immediately. With the formulation and implementation of planning, accounting, statistics, supervision and inspection and other management systems, the disunity of tax administration in China in modern times has come to an end.
By the end of p>1952, the task of restoring the national economy in China had been successfully completed. The CPC Central Committee put forward the general line for the transitional period and put forward two interrelated basic tasks, one is to gradually realize the socialist industrialization of the country, and the other is to gradually realize the socialist transformation of agriculture, rival industries and capitalist industry and commerce. During this period, the tax system not only undertakes the task of raising funds for the key construction of the country, but also is a policy tool to promote socialist transformation. After the completion of socialist transformation, with the establishment of public ownership and planned economic system, the financial distribution relationship with the state as the main body has also penetrated into all fields of economic and social operation and become the organizer of the whole national economy from macro to micro. During this period, the income from state-owned enterprises replaced tax revenue as the main body of fiscal revenue, and the status and role of the tax system decreased significantly.
during the planned economy period
after the establishment of socialist public ownership and planned economy system, the functions of tax revenue organization and economic adjustment under the planned economy system have been greatly weakened because the state can directly control state-owned enterprises and indirectly obtain profits from the collective economy through the price mechanism. At this time, the role of taxation is reflected in two aspects: first, taxation of collective economy, including agricultural tax and urban collective economic tax, to reflect the difference between ownership by the whole people and collective ownership; Second, within the ownership of the whole people, taxation, as an auxiliary means of mandatory planning, further regulates the costs and profits of different industries and different state-owned enterprises in the operation of the planned price mechanism.
In theory, the tax system construction in this period was influenced by "non-tax theory" and "tax uselessness theory", but in practice, it was characterized by over-simplification of the tax system, and the position and role of tax in fiscal revenue and national economy were in a downward trend, which impacted the normal tax collection and management order. With fewer and fewer taxes and simpler tax system, it is difficult to effectively play the role of taxation.
In the early days of reform and opening up
After the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, China began the historical process of reform and opening up. Among them, the breakthrough of urban economic system reform is the reform of fiscal and taxation system, and the tax reform in this period mainly focuses on two aspects: < P > First, in order to adapt to the pattern of attracting foreign investment and coexistence of various ownership systems in reform and opening up, the foreign-related tax system was established and the domestic tax system was reformed. From 1978 to 1992, after more than 1 years of efforts, a relatively complete foreign-related tax system was initially established, from income tax to turnover tax and property tax, from tax law to detailed rules. With the development of commodity economy and the change of ownership structure, the domestic tax system has also undergone major adjustments.
Second, under the background of decentralizing enterprises, promoting the reform of state-owned enterprises and improving the realization form of socialist public ownership, we will promote the reform of the distribution system between the state and state-owned enterprises through tax reform. The two-step reform from profit to tax in 1983 and 1984 and the "tax-profit diversion" reform in 1987 were major reforms in the financial distribution system between the state and state-owned enterprises, which laid the institutional foundation for enterprises to be self-financing and become relatively independent commodity producers.
Because the understanding of the relationship between government and enterprises, government and market is not clear in theory and practice, the reform idea of "delegating power and making profits" as the guidance in this period has caused the national income to tilt too much towards units and individuals in the distribution relationship between the state, enterprises and individuals, and the income function of the tax system has weakened; Under the background of financial shortage, various government departments and institutions adopt various ways to generate income, which leads to the proliferation of all kinds of extra-budgetary income and non-tax income, and the relationship between taxes and fees needs to be adjusted urgently.
establish and improve the period of socialist market economy.